Tax Espresso

In our June 2025 issue, we cover the following topics:

1. Labuan Amendment Acts 2025
2. Income Tax (Determination of chargeable income of an individual in respect of dividend) Rules 2025 [P.U.(A) 148/2025]
3. Income Tax (Exemption) Order 2025 (Amendment) Order 2025 [P.U.(A) 149/2025] in relation to Labuan Entities
4. IRBM Public Ruling No. 1/2025 – Tax Treatment of Malaysian Ship
5. IRBM’s FAQs on e-CKHT (Method of Submission for Forms 1A, 1B, 2A, 3)
6. MIDA – Forest City Special Financial Zone & Johor-Singapore Special Economic Zone tax incentive packages
7. KPHDN v Kind Action (M) Sdn Bhd (FC) (2025) MSTC 30-807
8. Zurich Life Insurance Berhad v KPHDN (COA)
9. Amlife Insurance Bhd v Ketua Pengarah Hasil Dalam Negeri (COA) (2024) MSTC 30-713
10. KPHDN v Notable Vision Sdn Bhd (COA)
11. Udapakat Bina Sdn Bhd v KPHDN (HC) (2024) MSTC 30-742
12. Horizon Hills Development Sdn Bhd v KPHDN (HC) (2024) MSTC 30-749
13. Sentul Raya Sdn Bhd v KPHDN (HC) (2024) MSTC 30-751

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Click the links below to view the Tax Espresso archive:

• 2025
• 2024
• 2023
• 2022
• 2021
• 2020

Special Alerts:

In the recently announced International Tax Review (ITR) Asia-Pacific Awards 2024, Deloitte has been recognised with 4 awards in Malaysia!

Deloitte Malaysia has been recognised in the following categories:

• Tax Advisory Firm of the Year

• Transfer Pricing Advisory Firm of the Year

• Indirect Tax Advisory Firm of the Year

• Tax Disputes Advisory Firm of the Year
  

This marks an incredible milestone in our journey as a firm, further reinforcing our strong position as a trusted tax advisor in the local and regional marketplace. As the country’s leading tax expert, we hold various tax events and workshops, in addition to participating in speaking engagements at tax seminars.

Brochures

Navigating incentives across Southeast Asia

Navigating the complex, ever-changing landscape can be challenging, but it offers significant benefits. Our guide provides the latest insights into Southeast Asia's local incentive landscape, whether you are a multinational expanding in the region or a local entrepreneur seeking growth opportunities.
 

Thought leadership

Deloitte Tax Tracks

Led by Deloitte Malaysia’s tax leaders, delve into the world of tax with our industry experts in a series of thought-provoking conversations on the latest trends and topics.

The Edge – More exemptions needed for widened SST scope,
say tax consultants, businesses

With the sales and service tax (SST) expansion beginning 1 July 2025, industry experts including Tan Eng Yew, Deloitte Malaysia’s Indirect Tax Leader have called on authorities to consider broadening the B2B relief to better cushion the impact of the expansion.

Click here to read more.

E-invoicing still tough for MSMEs

Following the Inland Revenue Board of Malaysia’s (LHDN) announcement of postponing the e-invoicing rollout to next year, Deloitte Malaysia’s Business Process Solutions Leader, Eugene Chow shares his thoughts on how this move will impact tax compliance.

Click here to listen to the podcast.
 

The Edge – The State of the Nation: Expanded SST should balance fiscal goals with industry readiness, say tax experts

With industry focus drawn to the sales and service tax (SST) expansion, tax experts including Tan Eng Yew, Deloitte Malaysia’s Indirect Tax Leader highlighted key challenges that businesses will be facing, urging authorities to consider a longer implementation period of 3 to 6 months at the minimum.

Click here to read more

LITE FM – 2024 Tax filing FAQs

With Malaysia’s tax filing deadline for employees drawing to a close, Ang Weina, Deloitte Malaysia’s Global Employer Services Leader and Tax Partner answers listeners’ top questions.

Click here to listen to the podcast.

Contact our Tax team if you need assistance.